Tax implications are often an afterthought of restructuring, but the recent tax law should remind companies an examination of tax implications should precede sweeping organizational change. Restructuring should take into account tax laws of every location in which a corporation operates, including origins of the supply chain.

Indian state-owned lender Punjab National Bank says it has lost $1.77 billion through fraudulent transactions, and the Reserve Bank of India blames the situation largely on poor internal controls. Some observers have also questioned the quality of audits of the state-run bank.